Corporate social responsibility reporting in the food industry—Comparison of co‐operatives and investor‐owned dairies

Hannah K. Westerholz and Julia Höhler

Corporate Social Responsibility and Environmental Management, 2022, vol. 29, issue 1, 211-222

Abstract: Corporate social responsibility (CSR) has become a central issue in the dairy industry. While it is well established that each company in a chain contributes to that chain's CSR, the role of co‐operatives as a predominant organizational form has been understudied. Due to specific characteristics of co‐operatives, one may hypothesize that these member‐based dairies put a higher value on sustainability than investor‐owned dairy firms. No previous study deals explicitly with the contents of CSR reports in the dairy industry, differentiating between co‐operative and investor‐owned dairies. We adapt an existing set of criteria to examine CSR reports from 13 German dairies and complete the picture by analyzing their websites. A comparison of formal, quality‐related, and content‐related criteria suggests that co‐operative dairies report in a higher quality and more extensively about sustainability. The results provide first insights into organizational form‐specific differences in sustainability reporting. Our findings highlight areas in which dairy companies can become more sustainable.

Date: 2022
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https://doi.org/10.1002/csr.2197

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:29:y:2022:i:1:p:211-222

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